We are an Export Oriented Unit (EOU). Notification 52/2003-Cus dated 31.03.2003 applicable to EOUS exempts only basic customs duty, IGST and compensation cess. What about taxes like Anti-dumping duty, Agricultural Infrastructure Development Cess (AIDC) etc.? Do we have to pay them?
No. Safeguard duties, countervailing duties on subsidized articles and anti-dumping duties are levied under sections 8B, 9 and 9A respectively of the Customs Tariff Act, 1975. Each of these sections has a sub-section at 8B(6), 9(2A) and 9A(2A) making these duties inapplicable to EOUs unless some notification specifically makes them applicable to EOUs or after imports, the EOUs clear the same articles or goods manufactured from such articles into the DTA. As regards AIDC, Notification No. 11/2021-Cus dated 1st February 2021 itself imposing AIDC excludes (through S.No.19 of the same notification read together with S.No.6 of the annex to the same notification) imports made under Notification 52/2003-Cus dated 31st March 2003. For other types of levies, you should similarly refer to the relevant notification to determine the applicability, exclusion or exemption of the relevant levy.
We had imported certain goods, filed import declaration and paid BCD, SWS and IGST on them but later we found that the supplier had sent goods with wrong specifications. The goods are still at the ports and we are yet to receive them at the factory. Can we re-export them and claim refund of BCD, SWS and also IGST?
Yes, as per Section 26A of the Customs Act, 1962. In case you are unable to claim refund under that Section for any reason, you can re-export it under the claim of refund of 98% of BCD, SWS and IGST paid, as per Section 74 of the Customs Act, 1962 read with Section 3(12) of the Customs Tariff Act, 1975.
According to the Regulations on the Importation of Goods with Concessional Tariff Rates (IGCR Regulations), are we required to inform the jurisdictional Customs when the goods arrive at our factory?
Yes, as per Rule 6 of the IGCR Rules, 2017, now superseded. However, as per the new Importation of Goods at Concessional Rate of Duty or Specified End Use Rules, 2022, it is not required. However, you are required to report any non-receipt of the goods and also file the prescribed monthly return showing receipt of the goods.
For the establishment of the trademark tariff or special trademark tariff, should we apply to the Customs office that has jurisdiction over our factory or to the Customs office at the place of export?
Rules 6 and 7 of the Central Customs and Excise Duty Drawback Rules, 2017 provide that you must file applications for mark fee and special mark fee with the customs having jurisdiction over the place of export. If the application relates to exports from more than one place of export, you may file the application with the customs having jurisdiction over any of such places of export.
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First published: September 18, 2024 | 00:12 IS
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